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several years, progressed in intensity. He had several back
surgeries and, finally, was unable to work. He was retired for
disability in May 1999.
During his career with Kroger, petitioner availed himself of
purchasing disability insurance that would pay benefits to
employees injured or otherwise disabled in connection with their
employment. Petitioner’s condition warranted benefits under this
insurance. Upon his retirement, petitioner began receiving these
benefits. The parties agree that these benefits were not
includable in petitioner’s gross income. Petitioner also
received workman’s compensation benefits, which are not at issue
in this case. Under the terms of the insurance policy at issue
here, the benefits terminated whenever the employee became
entitled to Social Security benefits.
Under the terms of the employer-sponsored insurance,
petitioner received benefits from the date of his retirement from
1999 up to the year 2001. The terms of that policy, however,
required the employee-beneficiary to apply for disability Social
Security benefits, and, if the employee were found eligible for
disability Social Security, the benefits of the employer-
sponsored insurance would cease.
As required, petitioner applied for disability Social
Security benefits, and he was determined to be totally and
permanently disabled. The issue in this case involves the
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Last modified: May 25, 2011